LAING O’ROURKE SERVICES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS & THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v WILLMOTT DIXON HOLDINGS LIMITED [2023] UKUT 00155 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Judge Jonathan Cannan on 10 July 2023
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National insurance contributions – earnings – car allowances – whether disregarded as earnings pursuant to paragraph 7A Part VIII Schedule 3 Social Security (Contributions) Regulations 2001 – meaning of Qualifying Amount and Relevant Motoring Expenditure in regulation 22A
Published 10 July 2023